Ala. Code § 45-58-244.54: Reports of Cash or Credit Leases or Rentals.
Where this section sits in the code
- Title 45 Local Laws.
- Chapter 58 Shelby County.
- Article 24 Taxation.
- Part 5 Tax, Sales and Use.
- Subpart 3 Leasing or Renting Tangible Personal Property.
Any person taxable hereunder who makes cash or credit leases or rentals, may report the cash leases or rentals only, and he or she shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the privilege license tax due thereon at the time of filing the report.
Collected 2026-09-03T14:01:54Z. Source file · JSON